{"data":{"id":"us/26-cfr-301.7122-0","jurisdiction":"us","citation":"26 CFR 301.7122-0","heading":"-0 Table of contents.","body":"This section lists the major captions that appear in the regulations under § 301.7122-1.\n§ 301.7122-1 Compromises.\n(a) In general.\n(b) Grounds for compromise.\n(c) Special rules for the evaluation of offers to compromise.\n(d) Procedures for submission and consideration of offers.\n(e) Acceptance of an offer to compromise a tax liability.\n(f) Rejection of an offer to compromise.\n(g) Effect of offer to compromise on collection activity.\n(h) Deposits.\n(i) Statute of limitations.\n(j) Inspection with respect to accepted offers to compromise.\n(k) Effective date.","path":["Title 26—Internal Revenue","CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY","SUBCHAPTER F—PROCEDURE AND ADMINISTRATION","PART 301—PROCEDURE AND ADMINISTRATION","Closing Agreements and Compromises"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"632d6518a42cad1c6c7e799ae8f2f8a65ef026eb9571cd6b7eaee88072fe79ef","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-301.7121-1","next":"us/26-cfr-301.7122-1"},"notice":"GroundRules: Original legal text. Not legal advice."}